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HMRC Winding-Up Petitions
Posted on February 23, 2012
The following list is of the winding-up petitions presented by HM Revenue and Customs (HMRC) and its predecessors, the Internal Revenue (IR) who were responsible for the collection of direct taxation such as income tax (PAYE) and National Insurance contributions, and HM Customs and Excise (C&E) who were responsible for the collection of indirect taxation […]
Posted in | 1 Comment »
No. of Clubs
Posted on February 13, 2012
I’m sometimes asked for a magic number – the number of top clubs which have gone into Administration. It’s difficult give a simple answer because: Administration is a misleading basis for counting. Clubs can be wound up without ever going into Administration. A better measure is ‘insolvency event’, a term which can however be defined […]
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Some stadium snippets
Posted on April 22, 2011
Mainly, but not exclusively, bad news from various clubs at various levels in the pyramid: Bradford City (L2; population 294,000; nearest higher Level club Leeds United 10 miles [city centre to city centre, not stadium to stadium]) Younger readers may be forgiven for not knowing that Bradford City was home to Premier League football, albeit […]
Posted in Stadium | 4 Comments »
When a club is at its most vulnerable
Posted on March 27, 2011
A week can be a long time in football, but, having been out of the country for a week, working in the Tirol, I find it quite surprising in some ways how little has happened, or, to be more precise, resolved itself. Two ‘sagas’ which have been on my radar screens for several weeks have […]
Posted in Fit and Proper Person tests, Football Association, Governance | 10 Comments »
‘Club’, ‘club’ or ‘club’??? A 3Cs model
Posted on February 9, 2011
The evidence submitted by the Premier League to the House of Commons Select Committee prompts me to write again on the inherent ambiguity of the word ‘club’. The evidence contains the following statement: English football clubs are very resilient with 95% of the clubs in the Football League in 1923 still in existence today and […]
Posted in Fans, Governance, Identity, Ownership, Players' careers | 8 Comments »
The last League club to fold
Posted on January 12, 2010
As things look grim down South (and to a lesser extent to the West), there has been some memory-scratching going on – which was the last League club to fold? I’ve heard this dubious distinction being awarded to Accrington Stanley with respect to Football League clubs. Stanley resigned from the old Division 4 in March […]
Posted in History, Insolvency | 3 Comments »
Should Steven Vaughan be worried?
Posted on November 18, 2009
Well, obviously he should about the future of Chester City, but I was thinking rather more of the implications of his signing an undertaking banning him from acting as a company director until the year 2020 (1). The specific implication is that “may no longer act as either an active or inactive director, or exercise […]
Posted in Fit and Proper Person tests, Football Association, Football Conference, Governance, Ownership | 2 Comments »
Football as business – fantasy or awkward fact
Posted on September 26, 2009
The self-schadenfreude of following pointless Pompey on my laptop wasn’t really working for me this lunchtime, so I was diverted by an interesting piece in the FT by Simon Kuper (1) entitled “Football abandons the fantasy that it is a business” (although it crosses my mind that the sub-editors had had a hand in this […]
Posted in Benefactors, Governance | 2 Comments »
Is football really not ‘dying on its feet?’
Posted on September 25, 2009
Sports Minister Gerry Sutcliffe, in a slight toning down of his attack on the way English football and football clubs are run, has said “Football is a success, nobody is saying it’s dying on its feet” (1). It would be nice to be able to come out in whole-hearted agreement with this prognosis of the […]
Posted in Costs, Debts, Governance, HMRC, Insolvency, Organisational culture, Wages | 2 Comments »
Pragmatic solutions need to be solutions
Posted on August 18, 2009
I’m generally a fan of pragmatic solutions. Probably this is a result of being an academic – university regulations tend to be riddled with the magic words ‘normally’ and ‘in exceptional circumstances’, er, normally. This allows for some flexibility to produce the ‘right’ solution in unusual circumstances. The point though is that such applications, which […]
Posted in Governance, Ownership | 1 Comment »
Subbing the club or the owner?
Posted on July 7, 2009
In a comment to a posting yesterday (1) I referred to what I call ‘subbing the club’. At Aldershot Town fans have set up a player fund to aid the club (2) and have raised £40,000, which manager Gary Waddock has available to spend as he likes on transfer fees or wages. At Stafford Rangers […]
Posted in Benefactors, Fans, Insolvency, Trusts | 2 Comments »


